Section 12: Power of the Auditor General to Examine or Require Submission of Documents

1) The Auditor General may, at any time, require the responsible official of anybody referred to in sub-section (1) of Section 3 to submit any accounts-related documents and obtain related information from the concerned official.

2) The Auditor General may, if they think it necessary, do as follows:

(a) To examine, at any time, the status of and any documents related to the accounts of any program and project operated with a grant from the Government of Nepal, Provincial Government or Local Level,

(b) To require any construction entrepreneur who has obtained a contract for any government work, supplier, or any institution or also a person taking charge of such a body to submit any documents related to such a contract, supply or other government work and such additional evidence, the document may be related to the basis followed for the purpose of assessment of
revenue, in the course of revenue audit.

(c) To require the submission of any document related to the business operation of any body partially owned by the Government of Nepal, Provincial Government or Local Level, and of any national or international non-governmental organisation.

3) The Auditor General shall have access to any information technology related to the system adopted by anybody referred to in sub-section (1) of Section 3 for carrying on transactions, maintaining accounts, managing records or disseminating information.